Tax Administration: Collecting Federal Debts by Offsetting Tax Refunds

In response to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) implementation of its Refund Offset Program involving delinquent debts owed to five federal agencies, specifically: (1) the process by which IRS set off tax refunds against delinquent debts; (2) the program's impact in terms of money collected and the extent of incorrectly offset tax refunds; (3) the administration's plans for changing the program's operating procedures and expanding the number of participating agencies; and (4) congressional and IRS concerns about the potential impact of the program on IRS resources and on taxpayers' filing and withholding practices.